|
Lease - Computers |
Expense |
6210 |
Lease expenditures for computers, audio visual and peripheral equipment with a signed lease agreement term of one year or greater. Use: Operating leases of computer, audio visual equipment, etc. from external vendors. For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification. |
|
Extension Association - Professional |
Expense |
5256 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association professional staff (directors, educators, etc.). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Capital Equip - Fabricated Gov't Owned |
Expense |
3810 |
Used when completing a fabrication project that exceeds the capital threshold but ownership isn't with Cornell. Will not generate capitalization entries. Will result in a capital asset record in CAM. |
|
Budget-Employee Benefits-Manual calc |
Expense |
5496 |
Budget use only: To manually calculate a planned benefit amount. |
|
Services - Honorarium - Fed Unallowable |
Expense |
6730 |
Unsolicited payment for services. Federally unallowable Use: Voluntary speaker fees, voluntary hosting fee (e.g. farm visit where no fee is expected) |
|
University Allocated Costs |
Expense |
9050 |
Used to distribute the University Allocation charged to Units/Colleges. Must always net to zero. Use university Budget Office only . To redistribute allocation to departments use 9051. |
|
Benefits - Employee CU Tuition - Ugrad |
Expense |
5937 |
Used to record expenses related to undergraduate studies under the Tuition Assistance Program. Bursar generated and manual entries. Central use only. |
|
Software as a Service |
Expense |
6618 |
Application software provided and hosted by external vendors. Costs are generally inclusive of software maintenance, usage licenses and system support (also see 6617 Cloud Computing Services).
Use: Expenses for obtaining access to software as a service application through a cloud-based offering. Applications are supported by the vendor but may be locally configured by Cornell. Examples include Workday, Concur. |
|
Cost Share - Trsfr of Fds - Trave |
Expense |
9960 |
Cost Share object code for TRVL level. System use only. |
|
Transfer Out - to Contingency |
Expense |
8056 |
Used to move contingency funds to non-operating contingency sub-fund program, part of strategic initiatives sub-fund. |
|
Interdept Maintenance - Grounds |
Expense |
6490 |
Expenditures grounds maintenance. Use: Facilities is the primary user of this code. |
|
Other General Expense |
Expense |
6360 |
Expenditures that can not be properly classified under any other general expense code. Use: Use of this code must be infrequent. |
|
Budget - Temporary Employee Full Benefit |
Expense |
5415 |
Budget use only. Salary and wages for certain Benefits-Only positions (e.g. decedent spouse; long-term disability). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Interest Prompt |
Expense |
6921 |
Expenditures for interest, over $10.00, that New York State pays on behalf of the university, for payments made after the net 30 day requirement. Based on New York State Legislation, these disbursements are brought to the attention of DFS Use: |
|
Lease -Copiers & Multi-Function Printers |
Expense |
6215 |
Lease expenditures for copiers & multi-function printers with a signed lease agreement term of one year or greater. Maintenance agreements on purchased copiers should be charged to 6475.
For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification. |
|
Extension Association - Administration |
Expense |
5257 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association administrative staff (HR, Finance, other professionals, Admin Assistants, etc.). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Transfer Out -From Purchase of Cap Asset |
Expense |
3850 |
Used in the account providing funds when purchasing capital equipment from another Cornell department. For use on a Transfer of Funds doc only. MUST ALWAYS BE USED WITH 4850. |
|
Services - Speaker Fees |
Expense |
6731 |
Payments to speakers or advisory boards pursuant to a written agreement for such services to be provided. Not to be used for Cornell employees or voluntary honorarium. Use: Contracted speaker fees (invoiced), advisory board. |
|
Redistribution- Allocated Costs |
Expense |
9051 |
Departmental redistribution of University Allocation Costs (OC 9050) to departments . Activity on this object code must net to zero. |
|
Academic - Professor |
Expense |
5000 |
Salary for full professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
